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26-52-418. Out-of-state telephones sent to Arkansas for repairs.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-52-418. Out-of-state telephones sent to Arkansas for repairs.

26-52-418. Out-of-state telephones sent to Arkansas for repairs. From and after July 1, 1989, the Arkansas gross receipts tax levied by § 26-52-301 et seq. and § 26-52-501 et seq. and all city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refurbishing and then shipped back to the state of origin.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-418

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.

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Stable record: arkansas_code:legal_authorities:26-52-418
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9d59ded79ef2b185f2714eb731e8f00dcf81c04dcce5ae03f6af0f4a53c1a726

Source location: content.xml paragraph 19460

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Arkansas Code — all titles (historical 2020) · legal_authorities

26-52-301. Tax levied — Definitions.

26-52-301. Tax levied — Definitions. Except for food and food ingredients that are taxed under § 26-52-317, there is levied an excise tax of three percent (3%) upon the gross proceeds or gross receipts derived from all sales to any person of the following: (1) The following items: (A) Tangible personal property; (B) Specified digital products sold: (i) To a purchaser who is an end user; and (ii) With the right of permanent use or less than permanent use granted by the seller regardless of whether the use is conditioned on continued payment by the purchaser; and (C) Digital codes; (2) Natural or artificial gas, electricity, water, ice, steam, or any other tangible personal property sold as a utility or provided as a public service; (3) The following services: (A)(i) Service of furnishing rooms, suites, condominiums, townhouses, rental houses, or other accommodations by hotels, apartment hotels, lodging houses, tourist camps, tourist courts, property management companies, accommodations intermediaries, or any other provider of accommodations to transient guests. (ii) As used in subdivision (3)(A)(i) of this section: (a) “Accommodations intermediary” means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation; (b) “Furnishing” means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and (c) “Transient guests” means individuals who rent accommodations other than their regular place of abode on less than a month-to-month basis; (B)(i) Service of initial installation, alteration, addition, cleaning, refinishing, replacement, and repair of:

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-301

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-52-301. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-52-501. Preparation of returns — Payment of tax.

26-52-501. Preparation of returns — Payment of tax. (a)(1) The tax levied under this chapter shall be due and payable on the first day of each month, except as provided in this subchapter, by any person liable for the payment of any tax due under this chapter. (2) When a taxpayer becomes liable to file a report with the Secretary of the Department of Finance and Administration, the taxpayer must continue to file the report, even though no tax is due, until such time as the taxpayer notifies the secretary, in writing, that the taxpayer is no longer liable for the report. (b)(1) For the purpose of ascertaining the amount of tax payable under this chapter, it shall be the duty of all taxpayers on or before the twentieth day of each month to deliver to the secretary, upon forms prescribed and furnished by the secretary, returns showing the total tax due derived from all taxable sales during the preceding calendar month. (2) The returns shall show such further information as the secretary may require to enable the secretary to compute correctly and collect the tax levied. (3) Whether an individual, corporation, partnership, limited liability company, or other entity, every taxpayer shall file a single report combining all taxes due derived from sales made from all Arkansas locations of the taxpayer's business which are registered and permitted with the secretary under the same federal employer's identification number or Social Security number. (c) In addition to the information required on returns, the secretary may request and the taxpayer must furnish any information deemed necessary for a correct computation of the tax levied. (d) The tax shall be computed by multiplying the tax rate by the amount of the total combined gross receipts or gross proceeds derive

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-501

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-52-501. This identifies an authority to review, not proof of applicability.